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{"id":1005,"date":"2020-03-02T08:20:42","date_gmt":"2020-03-02T08:20:42","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/?p=1005"},"modified":"2021-04-08T09:03:12","modified_gmt":"2021-04-08T09:03:12","slug":"employee-allowance","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/employee-allowance\/","title":{"rendered":"\u3053\u3093\u306a\u306b\u3042\u308b\u306e\uff01\uff1f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5f93\u696d\u54e1\u624b\u5f53\u3092\u691c\u8a3c\uff01"},"content":{"rendered":"\n<p>\u6d77\u5916\u8d74\u4efb\u8005\u3067\u306a\u304f\u3068\u3082\u3001\u52b4\u50cd\u5831\u916c\u3068\u3057\u3066\u69d8\u3005\u306a\u5f93\u696d\u54e1\u624b\u5f53\u3092\u53d7\u53d6\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306f\u65e5\u672c\u3082\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3082\u540c\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u500b\u4eba\u6240\u5f97\u7a0e\uff08Individual Income Tax\uff09\u306b\u52a0\u3048\u3066\u3001\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff08Central\nProvision Fund\uff1aCPF\uff09\u3068\u3044\u3046\u5f37\u5236\u7684\u7a4d\u7acb\u91d1\u5236\u5ea6\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u624b\u5f53\u306f\u975e\u5e38\u306b\u7d30\u304b\u304f\u5206\u985e\u3001\u7ba1\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u533a\u5206\u306b\u5f79\u7acb\u3066\u3066\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u3001\u3053\u306e\u5f93\u696d\u54e1\u624b\u5f53\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u5fc5\u8981\u306a\u624b\u5f53\u3082\u3042\u308b\uff1f<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \u4e00\u822c\u7684\u306a\u624b\u5f53\u306f\uff1f<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3082\u624b\u5f53<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \u798f\u5229\u539a\u751f\u3092\u5145\u5b9f\u3055\u305b\u308b\u306b\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \u3055\u3089\u306b\u9b45\u529b\u7684\u306a\u4f1a\u793e\u3078\uff1f<\/a><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">6<\/span> \u99d0\u5728\u54e1\u306e\u4e00\u822c\u7684\u306a\u624b\u5f53\u306f\uff1f<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_1\">7<\/span> \u624b\u5f53\u306f\u672c\u5f53\u306b\u610f\u5473\u304c\u3042\u308b\u306e\u304b<\/a><\/li><\/ul><\/div>\n<h3 class=\"wp-block-heading\"><span id=\"i\"><strong>\u5fc5\u8981\u306a\u624b\u5f53\u3082\u3042\u308b\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u307e\u305a\u3001\u57fa\u672c\u7684\u306a\u6cd5\u7684\u4e8b\u5b9f\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u96c7\u7528\u306b\u95a2\u3059\u308b\u3059\u3079\u3066\u306e\u6a29\u5229\u3068\u7fa9\u52d9\u304c\u5951\u7d04\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u3063\u3066\u3001\u96c7\u7528\u5951\u7d04\u66f8\u3084\u5c31\u696d\u898f\u5247\u66f8\u3067\u7d04\u675f\u3055\u308c\u305f\u798f\u5229\u3084\u624b\u5f53\u304c\u306a\u3051\u308c\u3070\u3001\u652f\u7d66\u3059\u308b\u306e\u306f\u57fa\u672c\u7d66\u3060\u3051\u3067\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u4e00\u822c\u7684\u306a\u624b\u5f53\u306f\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u534a\u6570\u3092\u8d85\u3048\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u4f1a\u793e\u304c\u5c0e\u5165\u3057\u3066\u3044\u308b\u4e00\u822c\u7684\u306a\u624b\u5f53\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059<\/p>\n\n\n\n<ul><li>Annual wage supplement \/ bonus\uff0813\u304b\u6708\u76ee\u7d66\u4e0e\uff09\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u30ab\u30d0\u30fc\u3059\u308b\u610f\u5473\u304c\u3042\u308b<\/li><li> Per diem allowance\uff08\u51fa\u5f35\u65e5\u5f53\uff09\uff1a\u52e4\u52d9\u6642\u9593\u4ee5\u5916\u306b\u62d8\u675f\u3055\u308c\u308b\u79fb\u52d5\u6642\u9593\u3084\u6e96\u5099\u6642\u9593\u3092\u88dc\u511f\u3059\u308b <\/li><li> Transport expenses\uff08\u901a\u52e4\u624b\u5f53\uff09\uff1a\u81ea\u5b85\u3068\u4f1a\u793e\u307e\u3067\u306e\u5f80\u5fa9\u5206\u306e\u4ea4\u901a\u8cbb <\/li><\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u306f\u3059\u3079\u3066CPF\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001Per diem allowance\uff08\u51fa\u5f35\u65e5\u5f53\uff09\u3060\u3051\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u307e\u3067\u306f\u65c5\u8cbb\u306e\u7cbe\u7b97\u3068\u3057\u3066\u4f1a\u793e\u306e\u8cbb\u7528\u3068\u898b\u505a\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4e00\u5b9a\u306e\u91d1\u984d\u306b\u306f\u3001\u6bce\u5e74\u73fe\u5730\u306e\u7269\u4fa1\u306a\u3069\u306b\u3088\u308a\u66f4\u65b0\u3055\u308c\u308b\u8a31\u5bb9\u53ef\u80fd\u91d1\u984d\uff08Acceptable Rates\uff09\u3092\u53c2\u7167\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/www.iras.gov.sg\/IRASHome\/Businesses\/Employers\/Tax-Treatment-of-Employee-Remuneration\/Per-Diem-Allowance\/Acceptable-Rates-for-Per-Diem-Allowance\/\">https:\/\/www.iras.gov.sg\/IRASHome\/Businesses\/Employers\/Tax-Treatment-of-Employee-Remuneration\/Per-Diem-Allowance\/Acceptable-Rates-for-Per-Diem-Allowance\/<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3082\u624b\u5f53<\/strong><\/span><\/h3>\n\n\n\n<p>\u7d66\u4e0e\u306b\u654f\u611f\u306a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u5f93\u696d\u54e1\u306e\u30ea\u30c6\u30f3\u30b7\u30e7\u30f3\u3084\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u7dad\u6301\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u5f53\u304c\u652f\u7d66\u3055\u308c\u3066\u3044\u307e\u3059\uff1a<\/p>\n\n\n\n<ul><li>Commission\uff0fIncentive allowance\uff0fSales performance award\uff0fProductivity award\uff08\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\uff09<br>\uff1a\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u4e0a\u4e0b\u3055\u305b\u305f\u308a\u3001\u751f\u7523\u9ad8\u306e\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3066\u9054\u6210\u3057\u305f\u3089\u4e0e\u3048\u3089\u308c\u308b\u5f62\u306b\u3059\u308b\u3053\u3068\u304c\u591a\u3044<\/li><li> Long service award\uff08\u9577\u671f\u52e4\u7d9a\u8cde\u4e0e\uff09<br>\uff1a\u4e00\u5b9a\u671f\u9593\u52e4\u7d9a\u3057\u305f\u3089\u4e0e\u3048\u3089\u308c\u308b\u5831\u5968 <\/li><li> Share option\uff08\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff09<br>\uff1a\u4f1a\u793e\u306e\u6210\u9577\u306b\u8ca2\u732e\u3057\u305f\u5f93\u696d\u54e1\u306b\u4e0e\u3048\u3089\u308c\u308b <\/li><li> Termination benefits\uff08\u9000\u8077\u91d1\u624b\u5f53\uff09<br>\uff1a\u5b9a\u5e74\u307e\u3067\u52e4\u7d9a\u3057\u305f\u4eba\u9593\u306b\u4e0e\u3048\u3089\u308c\u308b <\/li><\/ul>\n\n\n\n<p>\u500b\u4eba\u6240\u5f97\u3068\u3057\u3066CPF\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u5404\u7a2e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u9664\u304f\u3068\u3001\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u306f\u8907\u96d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>Long service award\uff08\u9577\u671f\u52e4\u7d9a\u8cde\u4e0e\uff09\u306f\u30015\u5e74\u4ee5\u4e0a\u306e\u52e4\u7d9a\u306b\u5bfe\u3057\u3066\u30011\u304b\u6708\u5206\u306e\u57fa\u672c\u7d66\u91d1\u984d\u3067\u3082\u3063\u3066\u4ed8\u4e0e\u3055\u308c\u308b\u9650\u308a\u3001CPF\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u5bfe\u8c61\uff09\u3002<\/p>\n\n\n\n<p>Share option\uff08\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u306f\u3001\u73fe\u91d1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u91d1\u984d\u306e\u307f\u304cCPF\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u30aa\u30d7\u30b7\u30e7\u30f3\u884c\u4f7f\u6642\u306b\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>Termination benefits\uff08\u9000\u8077\u91d1\u624b\u5f53\uff09\u306f\u539f\u5247\u500b\u4eba\u6240\u5f97\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u304c\u3001\u6574\u7406\u89e3\u96c7\u3068\u540c\u69d8\u3001\u9000\u8077\u5f8c\u306e\u671f\u9593\u3092\u88dc\u511f\u3059\u308b\u610f\u5473\u5408\u3044\u3067\u4ed8\u4e0e\u3055\u308c\u308b\u5834\u5408\u306fCPF\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u98f2\u98df\u696d\u306a\u3069\u5f93\u696d\u54e1\u306e\u7ba1\u7406\u304c\u91cd\u8981\u306a\u696d\u754c\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u5f53\u3082\u3057\u3070\u3057\u3070\u8a2d\u3051\u3089\u308c\u307e\u3059\uff1a<\/p>\n\n\n\n<ul><li>Attendance allowance\uff08\u7686\u52e4\u624b\u5f53\uff09<br>\uff1a\u9045\u523b\u306a\u304f\u51fa\u52e4\u3059\u308c\u3070\u4ed8\u4e0e\u3055\u308c\u308b<\/li><li> Finders introduction fees\uff08\u7d39\u4ecb\u624b\u5f53\uff09<br>\uff1a\u4ed6\u306e\u5f93\u696d\u54e1\u3092\u7d39\u4ecb\u3057\u3066\u5165\u793e\u3055\u305b\u308b\u3068\u4e0e\u3048\u3089\u308c\u308b <\/li><\/ul>\n\n\n\n<p>\u3044\u305a\u308c\u3082\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u304c\u3001Finders introduction fees\uff08\u7d39\u4ecb\u624b\u5f53\uff09\u306b\u95a2\u3057\u3066\u306f\u52e4\u52d9\u306b\u95a2\u4fc2\u306e\u306a\u3044\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u3001CPF\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\"><strong>\u798f\u5229\u539a\u751f\u3092\u5145\u5b9f\u3055\u305b\u308b\u306b\u306f\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u4fdd\u967a\u8cfc\u5165\u304c\u7d76\u5bfe\u51fa\u306a\u3044\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3084\u3084\u4e00\u822c\u7684\u306a\u798f\u5229\u3068\u306a\u308b\u306e\u304c\u4ee5\u4e0b\u306e\u624b\u5f53\u3067\u3059\uff1a<\/p>\n\n\n\n<ul><li>Car allowance\uff08\u81ea\u52d5\u8eca\u624b\u5f53\uff09<br>\uff1a\u672c\u6765\u901a\u52e4\u624b\u5f53\u306e\u4ee3\u308f\u308a\u3060\u304c\u3001\u81ea\u5bb6\u7528\u8eca\u3067\u69d8\u3005\u306a\u6d3b\u52d5\u304c\u53ef\u80fd\u3068\u306a\u308b\u3088\u3046\u3001\u99d0\u8eca\u4ee3\u3084\u30ac\u30bd\u30ea\u30f3\u4ee3\u3001\u30ab\u30fc\u30ed\u30fc\u30f3\u307e\u3067\u30ab\u30d0\u30fc\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/li><li> Flexible benefit expenses\uff0fStaff welfare benefits\uff08\u5f93\u696d\u54e1\u798f\u5229\uff09<br>\uff1a\u533b\u7642\u8cbb\u305d\u306e\u4ed6\u306e\u500b\u4eba\u7684\u8cbb\u7528\u3092\u4f1a\u793e\u8ca0\u62c5\u3068\u3057\u3066\u6255\u3044\u623b\u3059<\/li><li> Meal expenses\uff0fEntertainment expenses\uff08\u98df\u4e8b\u624b\u5f53\uff09<br>\uff1a\u9867\u5ba2\u3068\u5916\u98df\u3059\u308b\u969b\u306a\u3069\u306b\u4f7f\u3048\u308b\u3088\u3046\u4ed8\u4e0e\u3059\u308b  <\/li><li> Handphone and pager expenses\uff08\u96fb\u8a71\u624b\u5f53\uff09<br>\uff1a\u4f1a\u793e\u8ca0\u62c5\u3067\u643a\u5e2f\u96fb\u8a71\u306a\u3069\u3092\u5229\u7528\u3055\u305b\u308b <\/li><\/ul>\n\n\n\n<p>\u3044\u305a\u308c\u3082\u516c\u79c1\u6df7\u540c\u304c\u8d77\u304d\u3084\u3059\u3044\u70b9\u3001\u6271\u3044\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4f1a\u793e\u306e\u5fc5\u8981\u7d4c\u8cbb\u3060\u3068\u898b\u505a\u3055\u308c\u308b\u7bc4\u56f2\u306b\u304a\u3044\u3066\u306f\u500b\u4eba\u6240\u5f97\u3067\u306f\u306a\u304f\u3001CPF\u5bfe\u8c61\u3067\u3082\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6559\u80b2\u76ee\u7684\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u5f53\u3082\u3057\u3070\u3057\u3070\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul><li>Dirt allowance\uff08\u5b9f\u5730\u624b\u5f53\uff09<br>\uff1a\u4ed6\u56fd\u306e\u7814\u7a76\u3084\u5b9f\u5730\u8abf\u67fb\u306a\u3069\u306e\u305f\u3081\u306b\u4e0e\u3048\u3089\u308c\u308b<\/li><li> Education \/ training reimbursement\uff08\u7814\u4fee\u624b\u5f53\uff09<br>\uff1a\u7814\u4fee\u8cbb\u7528\u306a\u3069\u3092\u4f1a\u793e\u8ca0\u62c5\u3068\u3059\u308b <\/li><li> Prizes given in contest\uff08\u30b3\u30f3\u30c6\u30b9\u30c8\u8cde\u4e0e\uff09\uff1a<br>\u30c7\u30b6\u30a4\u30f3\u30b3\u30f3\u30c6\u30b9\u30c8\u306a\u3069\u3067\u512a\u79c0\u306a\u6210\u7e3e\u3092\u53ce\u3081\u308b\u3068\u4e0e\u3048\u3089\u308c\u308b <\/li><\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u57fa\u672c\u7684\u306b\u500b\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u3001CPF\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\"><strong>\u3055\u3089\u306b\u9b45\u529b\u7684\u306a\u4f1a\u793e\u3078\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u305d\u306e\u4ed6\u3001\u4f1a\u793e\u306e\u4efb\u610f\u3067\u4e0e\u3048\u3089\u308c\u308b\u624b\u5f53\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ul><li>Anniversary cash award\uff08\u8a18\u5ff5\u65e5\u624b\u5f53\uff09<br>\uff1a\u4f1a\u793e\u306e\u5275\u7acb\u8a18\u5ff5\u65e5\u306b\u4e0e\u3048\u3089\u308c\u308b<\/li><li>Extra duty allowance\uff08\u975e\u5e38\u52e4\u52d9\u624b\u5f53\uff09<br>\uff1a\u96c7\u7528\u5951\u7d04\u5916\u306e\u52e4\u52d9\u306b\u5bfe\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b<\/li><li>Stand-by duty allowance\uff08\u5f85\u6a5f\u624b\u5f53\uff09<br>\uff1a\u696d\u52d9\u9042\u884c\u305b\u305a\u767a\u751f\u3059\u308b\u5f85\u6a5f\u6642\u9593\u306b\u5bfe\u3057\u3066\u4e0e\u3048\u3089\u308c\u308b<\/li><li>Festive allowance\uff08\u795d\u65e5\u624b\u5f53\uff09<br>\uff1a\u65e7\u6b63\u6708\u306a\u3069\u3001\u795d\u65e5\u306b\u4e0e\u3048\u3089\u308c\u308b<\/li><li>Holiday expenses\uff08\u4f11\u6687\u624b\u5f53\uff09<br>\uff1a\u9577\u671f\u4f11\u6687\u53d6\u5f97\u6642\u306b\u4f7f\u3048\u308b\u3088\u3046\u4e0e\u3048\u3089\u308c\u308b <\/li><li> Grooming and hair cut allowance\uff0fLaundry expenses\uff0fPersonal clothing allowance\uff08\u5bb9\u59ff\u30fb\u670d\u88c5\u624b\u5f53\uff09<br>\uff1a\u8eab\u3060\u3057\u306a\u307f\u3092\u6574\u3048\u308b\u305f\u3081\u306b\u4ed8\u4e0e\u3055\u308c\u308b <\/li><\/ul>\n\n\n\n<p>\u4ee5\u4e0a\u306f\u3059\u3079\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u3001CPF\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\"><strong>\u99d0\u5728\u54e1\u306e\u4e00\u822c\u7684\u306a\u624b\u5f53\u306f\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u5916\u56fd\u4eba\u6bd4\u7387\u304c40%\u3068\u8a00\u308f\u308c\u308b\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3001\u591a\u304f\u306e\u99d0\u5728\u54e1\u304c\u6d3e\u9063\u3055\u308c\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u672c\u56fd\u306e\u96c7\u7528\u5951\u7d04\u66f8\u3084\u51fa\u5411\u5951\u7d04\u66f8\u3067\u5b9a\u3081\u3089\u308c\u308b\u3053\u3068\u306e\u591a\u3044\u624b\u5f53\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n<ul><li>Cost of living   allowance\uff08\u5916\u56fd\u751f\u6d3b\u624b\u5f53\uff09\uff1a\u65e5\u672c\u3067\u306e\u751f\u6d3b\u3068\u6bd4\u8f03\u3057\u3066\u4f59\u5206\u306b\u304b\u304b\u308b\u3068\u601d\u308f\u308c\u308b\u751f\u6d3b\u3092\u88dc\u511f\u3059\u308b<\/li><li>Education   allowance\uff08\u5b66\u7fd2\u30fb\u6559\u80b2\u8cbb\u624b\u5f53\uff09\uff1a\u99d0\u5728\u54e1\u81ea\u4fe1\u306e\u8a9e\u5b66\u5b66\u7fd2\u3084\u5b50\u5973\u306e\u901a\u5b66\u8cbb\u7528\u3092\u88dc\u511f\u3059\u308b<\/li><li>Housing \/ rental   expenses\uff08\u4f4f\u5b85\u624b\u5f53\uff09\uff1a\u5916\u56fd\u3067\u306e\u4f4f\u5b85\u8cbb\u7528\u3092\u88dc\u511f\u3059\u308b<\/li><li>Home package   benefit\uff08\u4e00\u6642\u5e30\u56fd\u798f\u5229\uff09\uff1a\u5e74\u9593\uff11\uff5e\uff12\u56de\u3001\u4f1a\u793e\u8ca0\u62c5\u3067\u5e30\u56fd\u3055\u305b\u308b<\/li><\/ul>\n\n\n\n<p>CPF\u3092\u652f\u6255\u3046\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306f\u307e\u308c\u3067\u3059\u304c\u3001\u4ee5\u4e0a\u306f\u3059\u3079\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u56fd\u7c4d\u3092\u53d6\u5f97\u3059\u308b\u3001\u307e\u305f\u306f\u6c38\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306b\u306fCPF\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u624b\u5f53\u306f\u672c\u5f53\u306b\u610f\u5473\u304c\u3042\u308b\u306e\u304b<\/strong><\/span><\/h3>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u69d8\u3005\u306a\u798f\u5229\u539a\u751f\u3001\u5f93\u696d\u54e1\u624b\u5f53\u3092\u898b\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u305d\u3082\u305d\u3082\u76ee\u7684\u306f\u4e8b\u696d\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4eba\u6750\u3092\u78ba\u4fdd\u3057\u3001\u512a\u826f\u306a\u74b0\u5883\u306e\u4e0b\u3067\u5f93\u696d\u54e1\u3092\u50cd\u304b\u305b\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b27\u7c73\u306e\u4f01\u696d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u512a\u79c0\u306a\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u798f\u5229\u539a\u751f\u306b\u304a\u91d1\u3092\u304b\u3051\u308b\u4f01\u696d\u306f\u591a\u3044\u3067\u3059\u304c\u3001\u6700\u3082\u5927\u5207\u306a\u306e\u306f\u4e8b\u696d\u3092\u6210\u308a\u7acb\u305f\u305b\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u793e\u306e\u624b\u5f53\u3066\u306b\u7591\u554f\u3092\u6301\u305f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3092\u52b9\u7387\u3088\u304f\u9032\u3081\u308b\u305f\u3081\u306e\u7d44\u7e54\u8ad6\u3067\u6574\u7406\u3092\u3057\u3066\u307f\u308b\u306e\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3082\u3061\u308d\u3093\u3001\u52b4\u52d9\u3084\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u304a\u554f\u3044\u5408\u308f\u305b\u3082\u3001\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n<p align=\"left\">\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0&nbsp; \u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u6cd5\u4eba<br>\u8fd1\u85e4\u8cb4\u653f<\/p>\n<p align=\"left\"><img decoding=\"async\" src=\"https:\/\/blogimg.goo.ne.jp\/thumbnail\/5c\/b2\/feb1a92fe41966f1690171e28a8bd8b7_s.jpg\" alt=\"\"><\/p>\n<p align=\"left\"><a>kondo.takamasa@tokyoconsultinggroup.com<\/a><\/p>\n<p align=\"left\">+65-6632-3589<\/p>\n<p align=\"left\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>","protected":false},"excerpt":{"rendered":"\u6d77\u5916\u8d74\u4efb\u8005\u3067\u306a\u304f\u3068\u3082\u3001\u52b4\u50cd\u5831\u916c\u3068\u3057\u3066\u69d8\u3005\u306a\u5f93\u696d\u54e1\u624b\u5f53\u3092\u53d7\u53d6\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u306f\u65e5\u672c\u3082\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3082\u540c\u3058\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u306f\u500b\u4eba\u6240\u5f97\u7a0e\uff08Individual Income Tax\uff09\u306b\u52a0\u3048\u3066\u3001\u4e2d\u592e\u7a4d\u7acb\u57fa\u91d1\uff08Cent [&hellip;]","protected":false},"author":1,"featured_media":803,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"footnotes":""},"categories":[7,17],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1005"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/comments?post=1005"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1005\/revisions"}],"predecessor-version":[{"id":1266,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/posts\/1005\/revisions\/1266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media\/803"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/media?parent=1005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/categories?post=1005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/singapore_blog\/wp-json\/wp\/v2\/tags?post=1005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}